2020Regular SessionMississippi Marketplace Facilitator Act of 2020; create.AN ACT TO CREATE THE MISSISSIPPI MARKETPLACE FACILITATOR ACT OF 2020; TO AMEND SECTION 27-65-7, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERMS "RETAILER" AND "RETAIL SALE" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-65-9, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "DOING BUSINESS" UNDER THE MISSISSIPPI SALES TAX LAW; TO AMEND SECTION 27-67-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "PERSON DOING BUSINESS IN THIS STATE" UNDER THE MISSISSIPPI USE TAX LAW; TO DEFINE THE TERMS "MARKETPLACE FACILITATOR," "MARKETPLACE SELLER" AND "REMOTE SELLER" UNDER THE MISSISSIPPI USE TAX LAW; TO AMEND SECTION 27-67-11, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO AUDIT A MARKETPLACE FACILITATOR SOLELY FOR SALES MADE BY MARKETPLACE SELLERS AND FACILITATED BY THE MARKETPLACE FACILITATOR; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL NOT AUDIT A MARKETPLACE SELLER FOR SALES FACILITATED BY A MARKETPLACE FACILITATOR EXCEPT TO THE EXTENT A MARKETPLACE FACILITATOR SEEKS RELIEF FROM LIABILITY TO COLLECT AND REMIT USE TAX DUE TO INCORRECT OR INSUFFICIENT INFORMATION GIVEN TO THE MARKETPLACE FACILITATOR BY THE MARKETPLACE SELLER; TO AMEND SECTION 27-67-31, MISSISSIPPI CODE OF 1972, TO REVISE THE AMOUNT OF STATE USE TAX REVENUE THAT IS DIVERTED TO THE LOCAL SYSTEM BRIDGE REPLACEMENT AND REHABILITATION FUND; AND FOR RELATED PURPOSES.06/04/20 at 14:33HB 379House Bill 379HB 379HActiveGeneral Bill/Constitutional AmendmentNoMajorityJuly 1, 2020Ways and MeansF../../House_cmtes/WM.xmlFinanceF../../Senate_cmtes/FI.xmlLamar../../House_authors/Lamar.xmlA027-0065-0007../../code_sections/027/00650007.xmlA027-0065-0009../../code_sections/027/00650009.xmlA027-0067-0003../../code_sections/027/00670003.xmlA027-0067-0011../../code_sections/027/00670011.xmlA027-0067-0031../../code_sections/027/00670031.xml 101/31 (H) Referred To Ways and Means 202/20 (H) Title Suff Do Pass Comm Sub 302/25 (H) Committee Substitute Adopted 402/25 (H) Passed As Amended../../../../2020/pdf/votes/house/0500007.pdf 502/25 (H) Motion to Reconsider Entered (Hines, Lamar, Steverson) 602/27 (H) Motion to Reconsider Tabled 702/28 (H) Transmitted To Senate 805/11 (S) Referred To Finance 906/04 (S) Title Suff Do Pass As Amended../../../../documents/2020/pdf/HB/0300-0399/HB0379PS.pdf../../../../documents/2020/dt/HB/0300-0399/HB0379PS.pdf../../../../documents/2020/html/HB/0300-0399/HB0379PS.htm../../../../documents/2020/pdf/HB/0300-0399/HB0379IN.pdf../../../../documents/2020/dt/HB/0300-0399/HB0379IN.pdf../../../../documents/2020/html/HB/0300-0399/HB0379IN.htm../../../../documents/2020/pdf/HB/0300-0399/HB0379CS.pdf../../../../documents/2020/dt/HB/0300-0399/HB0379CS.pdf../../../../documents/2020/html/HB/0300-0399/HB0379CS.htm../../../../documents/2020/pdf/HB/0300-0399/HB0379PS.pdf../../../../documents/2020/dt/HB/0300-0399/HB0379PS.pdf../../../../documents/2020/html/HB/0300-0399/HB0379PS.htmAmendment No 1 (Cmte Sub)Adopted../../../../documents/2020/pdf/ham/HB0379_H_(Cmte_Sub)_Amend_01.pdf../../../../documents/2020/dt/ham/HB0379_H_(Cmte_Sub)_Amend_01.pdf../../../../../documents/2020/html/ham/HB0379_H_(Cmte_Sub)_Amend_01.htmVoice VoteAmendment No 2 (Cmte Sub)Lost../../../../documents/2020/pdf/ham/HB0379_H_(Cmte_Sub)_Amend_02.pdf../../../../../documents/2020/html/ham/HB0379_H_(Cmte_Sub)_Amend_02.htmVoice VoteN../../../../documents/2020/pdf/fiscalnotes/HB0379.pdf